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HOUSE DOCKET, NO. 224 FILED ON: 1/11/2023
HOUSE . . . . . . . . . . . . . . . No. 2816
The Commonwealth of Massachusetts
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PRESENTED BY:
Kenneth I. Gordon
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act repealing the property tax exemption for Massport lessees.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Kenneth I. Gordon21st Middlesex1/10/2023 1 of 2
HOUSE DOCKET, NO. 224 FILED ON: 1/11/2023
HOUSE . . . . . . . . . . . . . . . No. 2816
By Representative Gordon of Bedford, a petition (accompanied by bill, House, No. 2816) of
Kenneth I. Gordon relative to repealing property tax exemptions for certain lessees of
Massachusetts Port Authority property. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2918 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act repealing the property tax exemption for Massport lessees.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 465 of the acts of 1956 is hereby amended by striking out the first
2paragraph of section 17 and inserting in place thereof the following paragraph:-
3 The exercise of the powers granted by this act will be in all respects for the benefit of the
4people of the Commonwealth, for the increase of their commerce and prosperity, and for the
5improvement of their health and living conditions, and as the operation and maintenance of the
6projects by the authority will constitute the performance of essential governmental functions, the
7authority shall not be required to pay any taxes or assessments upon any project or any property
8acquired or used by the authority under the provisions of this act or upon the income therefrom,
9and the bonds issued under the provisions of this act, their transfer and the income therefrom
10(including any profit made on the sale therefrom) shall at all times be free from taxation within 2 of 2
11the commonwealth. However, real property of the authority, if leased, used, or occupied in
12connection with a business conducted for profit, shall, for the privilege of such lease, use or
13occupancy, be valued, classified, assessed, and taxed annually as of January 1 to the lessee, user,
14or occupant in the same manner and to the same extent as if such lessee, user, or occupant were
15the owner thereof in full. No tax assessed under this section shall be a lien upon the real estate
16with respect to which it is assessed; nor shall any tax be enforced by any sale or taking of such
17real estate; but the interest of any lessee therein may be sold or taken by the collector of the town
18in which the real estate lies for the non-payment of such taxes in the manner provided by law for
19the sale or taking of real estate for nonpayment of annual taxes. Notwithstanding the previous
20sentence, such collector may utilize all other remedies provided by chapter 60 of the general laws
21for the collection of annual taxes upon real estate and for the collection of taxes assessed under
22this section. The Authority is hereby authorized and empowered to enter into an agreement or
23agreements with the Boston Redevelopment Authority, with the approval of the mayor of the
24city, where the Authority will undertake to make the city annual payments in lieu of taxes in
25connection with any real property acquired and owned by the Authority as a part of the trade and
26transportation center, the amounts of such payments to be reasonable sums stipulated in such
27agreement or agreements or determined in accordance with a reasonable formula so stipulated.
28No such property shall be taxed to a lessee thereof from the Authority regardless of the date of
29acquisition of such property by the Authority. No revenue bonds of the Authority shall be issued
30pursuant to section four B of this act until the Authority shall have entered into such agreement
31or agreements with the Boston Redevelopment Authority, which agreement or agreements shall
32be conclusively deemed to comply with the provisions hereof if executed by the Boston
33Redevelopment Authority and the mayor of the city of Boston.